As of 6 April 1997 this text has repealed
Section 135 of the Finance Act, 1996, is hereby amended in paragraph (b) of subsection (1) -
(a) by the substitution in subparagraph (ii) of "three immediately succeeding years of assessment, or" for "three immediately succeeding years of assessment.", and
(b) by the insertion of the following subparagraph after subparagraph (ii):
"(iii) on or after the 6th day of April, 1997, and before the 6th day of April, 1999, for the year of assessment in which the person becomes a qualifying farmer and for the immediately succeeding year of assessment.".